61.assessed level of material misstatement risk 重大错报风险的评估水平 B A(PWX`H
62.simall business 小规模企业 dD.;P=AP
63.accounting system 会计系统 .\:{
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64.test of control 控制测试 u#r[JF9LP
65.walk-through test 穿行测试 w:+wx/\
66.communication 沟通 # )]L3H<
67.flow chart 流程图 7;x}W-`iF
68.reperformance of internal control 重新执行 W_%@nm\y
69.audit evidence 审计证据 K! I]0!:
70.substantive procedures 实质性程序 ,ctm;T1H+
71.assertions 认定 5KI lU78
72.esistence 存在 Cr#Z.
73.occurrence 发生 xR`M#d5"
74.completeness 完整性 .Qz412
75.rights and obligations 权利和义务 |fhYf
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76.valuation and allocation 计价和分摊 fNnX{Wq
77.cutoff 截止
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78.accuracy 准确性 W&`{
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79.classification 分类 k^C^.[?
80.inspection 检查 Y `ySNC
81.supervision of counting 监盘 CS|al(?~
82.observation 观察 -
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83.confirmation 函证 2SV}mK U
84.computation 计算
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85.analytical procedures 分析程序 sm9/sX!
86.vouch 核对 b"7L
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87.trace 追查 %&Q9WMo
88.audit sampling 审计抽样 [JyhzYf\
89.error 误差 |(77ao3
90.expected error 预期误差 NL}Q3Vv1.
91.population 总体 @r=v*hu
92.sampling risk 抽样风险 wJ Qm7n-+
93.non- sampling risk 非抽样风险 ]**h`9MF
94.sampling unit 抽样单位 2?)8s"Y
95.statistical sampling 统计抽样 Cyu= c1D ;
96.tolerable error 可容忍误差 N6UPD11}6
97.the risk of under reliance 信赖不足风险 A8oTcX_
98.the risk of over reliance 信赖过度风险 vtu!* 7m
99.the risk of incorrect rejection 误拒风险 K2
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100. the risk of incorrect acceptance 误受风险 B57MzIZi]
101.working trial balance 试算平衡表 rGIf/=G^r
102.index and cross-referencing 索引和交叉索引 2.PZtl
103.cash receipt 现金收入 _6!@>`u~
104.cash disbursement 现金支出 ScCA8JgY
105.bank statement 银行对账单 <TQ,7M4X
106.bank reconciliation 银行存款余额调节表 c%x9.s<+1
107.balance sheet date 资产负债表日 Z;M th#
108.net realizable value 可变现净值 @/f'i9?oM`
109.storeroom 仓库 /{71JqFis
110.sale invoice 销售发票 7I4<Dj
111.price list 价目表 _-c1" Kl
112.positive confirmation request 积极式询证函 ,:=g}i
113.negative confirmation request 消极式询证函 tB)nQw7
114.purchase requisition 请购单 67D{^K"KT
115.receiving report 验收报告 lv!8)GX|
116.gross margin 毛利 $/#F9>eZ
117.manufacturing overhead 制造费用 mIh >8))E
118.material requisition 领料单 =;A>1g$
119.inventory-taking 存货盘点 )1, U~+JFU
120.bond certificate 债券 6tZ ak1=V
121.stock certificate 股票 l?<DY$H
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122.audit report 审计报告 CAa&,ZR
123.entity 被审计单位 v9
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124.addressee of the audit report 审计报告的收件人 K=N8O8R$y
125.unqualified opinion 无保留意见 x +]ek
126.qualified opinion 保留意见 yE{\]j|Zf
127.disclaimer of opinion 无法表示意见 T-a[
128.adverse opinion 否定意见